LIFT & STORE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LIFT & STORE
Largest movements
- Cash +€39,779
up €39,779 (+192%), from €20,696 to €60,475
mainly Current investments (+€25,000) and Net result for the year (+€22,821)
- Current investments -€25,000
down €25,000 (-33.3%), from €75,000 to €50,000
- Tangible fixed assets -€9,038
down €9,038 (-59.5%), from €15,178 to €6,140
of which Furniture and vehicles: -€5,817
- Receivables within one year +€5,839
up €5,839 (+86.7%), from €6,739 to €12,578
of which Other amounts receivable: +€3,058
- Intangible fixed assets -€2,500
down €2,500 (-19.8%), from €12,630 to €10,130
- Other debts +€17,000
up €17,000 (+34.0%), from €50,000 to €67,000
- Debts after one year -€8,585
no longer reported in 2025 (was €8,585)
- Current portion of long-term debt -€4,148
down €4,148 (-32.6%), from €12,733 to €8,585
- Tax, wage and social debts +€2,983
up €2,983 (+90.2%), from €3,308 to €6,290
- Reserves +€2,821
up €2,821 (+8.7%), from €32,237 to €35,057
- Depreciation -€16,551
down €16,551 (-58.9%), from €28,088 to €11,538
- Gross operating margin -€12,950
down €12,950 (-21.9%), from €59,243 to €46,294
- Taxes +€1,137
up €1,137 (+17.6%), from €6,443 to €7,580
- Financial income +€704
new in 2025: €704
- Financial charges -€645
down €645 (-14.4%), from €4,470 to €3,826
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,973 | €142,122 | +€9,149 | +6.9% |
| Fixed assets | 21/28 | €27,942 | €16,405 | -€11,538 | -41.3% |
| Intangible fixed assets | 21 | €12,630 | €10,130 | -€2,500 | -19.8% |
| Tangible fixed assets | 22/27 | €15,178 | €6,140 | -€9,038 | -59.5% |
| Plant, machinery and equipment | 23 | €180 | - | -€180 | |
| Furniture and vehicles | 24 | €7,461 | €1,644 | -€5,817 | -78.0% |
| Leasing and similar rights | 25 | €1,667 | - | -€1,667 | |
| Other tangible fixed assets | 26 | €5,869 | €4,496 | -€1,373 | -23.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €105,031 | €125,718 | +€20,687 | +19.7% |
| Amounts receivable within one year | 40/41 | €6,739 | €12,578 | +€5,839 | +86.7% |
| Trade receivables | 40 | €6,739 | €9,520 | +€2,782 | +41.3% |
| Other amounts receivable | 41 | - | €3,058 | +€3,058 | |
| Current investments | 50/53 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €20,696 | €60,475 | +€39,779 | +192% |
| Deferred charges and accrued income | 490/1 | €2,596 | €2,664 | +€68 | +2.6% |
| Total equity and liabilities | 10/49 | €132,973 | €142,122 | +€9,149 | +6.9% |
| Equity | 10/15 | €50,837 | €53,657 | +€2,821 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,237 | €35,057 | +€2,821 | +8.7% |
| Distributable reserves | 133 | €32,237 | €35,057 | +€2,821 | +8.7% |
| Amounts payable | 17/49 | €82,137 | €88,465 | +€6,328 | +7.7% |
| Amounts payable after more than one year | 17 | €8,585 | - | -€8,585 | |
| Financial debts | 170/4 | €8,585 | - | -€8,585 | |
| Amounts payable within one year | 42/48 | €69,542 | €84,925 | +€15,383 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €12,733 | €8,585 | -€4,148 | -32.6% |
| Trade debts | 44 | €3,501 | €3,050 | -€451 | -12.9% |
| Suppliers | 440/4 | €3,501 | €3,050 | -€451 | -12.9% |
| Taxes, remuneration and social security | 45 | €3,308 | €6,290 | +€2,983 | +90.2% |
| Taxes | 450/3 | €3,308 | €6,290 | +€2,983 | +90.2% |
| Other amounts payable | 47/48 | €50,000 | €67,000 | +€17,000 | +34.0% |
| Accrued charges and deferred income | 492/3 | €4,010 | €3,540 | -€470 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,088 | €11,538 | -€16,551 | -58.9% |
| Other operating charges | 640/8 | €819 | €1,235 | +€416 | +50.8% |
| Gross operating margin | 9900 | €59,243 | €46,294 | -€12,950 | -21.9% |
| Operating profit (loss) | 9901 | €30,337 | €33,522 | +€3,185 | +10.5% |
| Financial income | 75/76B | - | €704 | +€704 | |
| Recurring financial income | 75 | - | €704 | +€704 | |
| Financial charges | 65/66B | €4,470 | €3,826 | -€645 | -14.4% |
| Recurring financial charges | 65 | €4,470 | €3,826 | -€645 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €25,866 | €30,400 | +€4,534 | +17.5% |
| Income taxes | 67/77 | €6,443 | €7,580 | +€1,137 | +17.6% |
| Profit (loss) for the period | 9904 | €19,423 | €22,821 | +€3,397 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,423 | €22,821 | +€3,397 | +17.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.